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V0595-24 9 April 2024 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ISD · donación de dinero

Competent Autonomous Community for ISD on cash donations is where the donee has their habitual residence

A person residing in the Balearic Islands will receive a cash donation from their parents to purchase a property in the Valencian Community. The DGT clarifies that the administration competent to collect the tax is that of the donee's habitual residence.

The question raised

Taxation of the proposed transaction under Inheritance and Gift Tax.

The DGT's ruling

The donation of money constitutes a taxable event for Inheritance and Gift Tax due to the personal obligation of the donee. The competent administration shall be the Autonomous Community where the donee has their habitual residence on the date of accrual. This residence is determined by the place where the greatest number of days has been spent during the five years immediately preceding the accrual.

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